The Audit and Standards Committee of Northumberland Council met on Wednesday 27 May 2026. The meeting's agenda included a review of the 2025/26 financial closedown, the draft Annual Governance Statement for the same period, and the Head of Internal Audit's opinion on the effectiveness of the Council's governance, risk management, and control framework.

Membership of the Audit and Standards Committee

The committee was scheduled to note the membership of the Audit and Standards Committee, which had been agreed by the County Council on 6 May 2026. The membership comprised eight members, with a specific breakdown of political party representation. Peter Topping was listed as the Chair and an Independent Member, with Councillor Patricia Anne Mary Dale serving as Vice Chair. Four Independent Members were also listed as non-voting attendees.

Report of the Head of Internal Audit and Risk Management: 2025/26 Opinion on the Adequacy and Effectiveness of the Framework of Governance, Risk Management and Control

This report was intended to provide the annual opinion from the Chief Internal Auditor regarding the overall adequacy and effectiveness of the organisation's framework for governance, risk management, and control. The opinion was to take into account the expectations of the Council's Leadership Team, the Audit and Standards Committee, and other key stakeholders. The report was expected to summarise the audits and assurance sources that support this opinion, covering the key elements of the governance, risk management, and control framework.

Report of the Cabinet Member for Finance and Value for Money: Progress on 2025-26 Closedown

This report was scheduled to provide the Audit and Standards Committee with an update on the closure of the 2025-26 statement of accounts. It was also to include a technical update to the accounting policy for property, plant, and equipment, specifically concerning the treatment of accumulated depreciation when revaluations or indexation are applied.

Report of the Leader of the County Council: Draft Annual Governance Statement 2025-26

The purpose of this report was to enable the Audit and Standards Committee to review the draft Annual Governance Statement for 2025-26. The committee was expected to consider whether the statement accurately reflected the risk environment and the supporting assurances in place. This report was to summarise the annual review conducted on the effectiveness of the Council's governance arrangements, in compliance with the Accounts and Audit Regulations 2015 and the Code of Practice on Local Authority Accounting in the United Kingdom. The effectiveness review was to provide the evidence base for the Annual Governance Statement.

Report of the Head of Internal Audit and Risk Management: Key Outcomes from Internal Audit Reports

This report was intended to advise the Audit and Standards Committee of the key outcomes from Internal Audit reports that had been issued between November 2025 and April 2026. The report was to include details of findings, areas of good practice identified, and management actions taken in response to each audit.

Report of the Head of Internal Audit and Risk Management: Strategic Audit Plan 2025/26 - Final Monitoring Statement

This report was to provide the Audit and Standards Committee with a final monitoring statement regarding the Strategic Audit Plan for 2025/26. It was to detail the progress achieved against the planned audit reviews and associated objectives by the end of the financial year.

Report of the Executive Director for Resources and Transformation (S151): Group Audit Committee: Advance Northumberland Audit Committee Work Programme 2026/27

The purpose of this report was to inform the Audit and Standards Committee of the Advance Northumberland Audit Committee's Work Programme for 2026/27. This was to support the Audit and Standards Committee in fulfilling its responsibilities as the Group Audit Committee for the Advance Northumberland Group of Companies.

Report of the Director of Law and Corporate Governance and Monitoring Officer: Standards Update – Register of Interests

This report was to update the Committee on recent legislative changes affecting the registration and publication of Members' interests. Specifically, it was to address the insertion of section 32A into the Localism Act 2011, which impacts the publication of Members' home addresses.

External Audit: 2025/26 Audit Strategy Memorandum

This report was to be presented by the external auditors, Forvis Mazars LLP, and was to provide an overview of the planned scope and timing of their audit for the year ended 31 March 2026. It was also to highlight significant and enhanced audit risks identified and summarise considerations regarding auditor independence.

Monitoring Report / Action Log 2026-27

The Committee was asked to review and note its monitoring report and action log for the 2026/27 council year. This document typically tracks the progress of actions agreed in previous meetings.

The meeting was scheduled to conclude with a note regarding the date of the next meeting, which was planned for Wednesday, 29 July 2026.